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TMI Blog2020 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom Officer apprehended one Shri Amol Deshmukh near P-2, Kalakar Street, Barabazar, Kolkata, at about 15.30hrs with 20 pieces of Gold Biscuits including two cut pieces with silver beads. The gold pieces were found weighing 2331.420 grams and the silver metal beads 08.720 grams collectively. Said Shri Amol Deshmukh was brought to Custom House, Kolkata where the gold and silver beads was seized under Section 110 of the Customs Act, 1962 on reasonable belief that the goods were illegally imported into India through unauthorized route without any valid documents and are liable to confiscation under Section 111(b) & 111(d) of the Customs Act, 1962. The person was arrested and produced before the Judicial Magistrate where he was released on ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol Deshmukh, Shri Ganesh Haridas Kadam and Shri Santosh Kumar Poddar under Section 124 of the Customs Act, 1962 proposing confiscation of the seized goods under Section 111(b) & 111(d) of the Customs Act, 1962 and imposition of penalty under Section 112(b) of the Customs Act. Penalty under Section 114AA of the Customs Act, 1962 was also proposed to be imposed on Shri Ganesh Haridas Kadam and Shri Santosh Kumar Poddar. In reply to the said Show Cause Notice, it was submitted that Shri Santosh Kumar Poddar, on being informed by Shri Ganesh Haridas Kadam, that his employee Shri Amol Deshmukh did not reach his melting shop with the gold so given by them, lodged a complaint before local Police Station. On the next day having come to know that Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bearing No. 16/IMP/CL/GOLD/CUS/DPU/BCD/13-14 dated 19.11.2013 and as such he is a habitual offender. Accordingly, order for absolute confiscation of the entire seized gold under Section 111(b) & 111(d) of the Customs Act was passed and penalty of Rs. 5,00,000/- (Rupees Five Lakhs) on Shri Amol Deshmukh, Rs. 6,00,000/- (Rupees Six Lakhs) on Shri Ganesh Haridas Kadam and Rs. 6,00,000/- (Rupees Six Lakhs) on Shri Santosh Kumar Poddar under Section 112(b) of the Customs Act, 1962 was imposed. Also penalty of Rs. 50,00,000/- (Rupees Fifty Lakhs) on Shri Santosh Kumar Poddar, under Section 114AA of the Customs Act, 1962 was imposed. All the three persons are in appeal against the impugned Order- in- Original. 6. Learned Advocate appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unacceptable. Non-mentioning of marks brand as found on two gold biscuits in the Tax Invoice and holding the subject gold for about three months in a stock was observed as deceitful attempt to salvage the seized gold. Learned Commissioner in passing the impugned order did not find that the burden of proof as envisaged under Section 123 of the Customs Act, 1962 had been discharged by the appellant. We also find it appropriate to observe the judicial principle laid down in the case of Rasilaben H. Rathod reported in 2008 (226) ELT 641 ( Tri-Ahmd) wherein it has been held that " Gold-restriction therefor-Except normal records to show sale and purchase, no elaborate records required to be maintained after repeal of Gold (Control) Act, 1968-No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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